Organizational Business Processes Research Articles

ТЕНДЕНЦИИ И ПЕРСПЕКТИВЫ РАЗВИТИЯ ЦИФРОВОЙ ТРАНСФОРМАЦИИ В УПРАВЛЕНИИ ДЕЯТЕЛЬНОСТЬЮ ПРЕДПРИЯТИЙ АГРОПРОМЫШЛЕННОГО КОМПЛЕКСА РОССИИ

The scientific article presents an assessment of the current state and potential of digital transformation of enterprises of the agro-industrial complex of Russia. The relevance of the research is related to the general trend of digitalization and the spread of digital technologies that improve production, management and business processes in organizations of various spheres and sectors of the Russian and global economy. The object of the study is the enterprises of the agro-industrial complex of Russia. The subject is the technology of digital transformation of Russian agricultural enterprises. A review of digital technologies in management and agricultural production has been conducted. The measures aimed at ensuring the economic sustainability of Russian agricultural enterprises in the process of solving the tasks of digital transformation are proposed.

Optimization Study of Laundry Cleaning Based on K-means Clustering and Simulated Annealing Algorithm

Laundry is something people do every day, clothing cleaning effect and cleaning time, the number of times of cleaning, the amount of clothing detergent, water consumption and power consumption and other factors are closely related, whether in the daily cleaning, or the organization's business process, the choice of cleaning methods and the control of the cleaning cost are crucial. In order to find the optimal cleaning method, as well as the best cleaning solution, this paper carries out a study on laundry cleaning optimization based on nonlinear programming. Firstly, a cleaning method optimization method based on dynamic programming is proposed to get the optimal solution about the number of washing times and the amount of water used in each washing, and then, a cleaning cost optimization method based on simulated annealing is proposed to get the optimal cleaning solution that saves cost and has excellent cleaning effect. In this paper, ten different detergents are used to conduct experimental analysis on 36 pieces of clothing containing eight pollutants.

A Frame Work for Development of Hybrid-teaching Factory (H-TEFA) Model on Virtual Lab application

The core of Industry 4.0 is the extensive use of Information System in organizational business processes. The competency of System Analysis and Design is required by companies as an expert in Information System development. UNITAMA, a higher education institution, is developing a program of study in Information Systems that produces competent professionals with a discipline in Analysis and Information System Design. The university will strengthen student competencies through a collaborative approach between the learning process and IDUKA. The type of research is Research & Development (R&D) research so that the process of developing virtual learning media technology media for the Hybrid Teaching Factory (H-TEFA) model is directed and systematic, so in this research and development using the ADDIE development model which consists of five development stages (analysis, design, product manufacturing, implementation and evaluation). The Virtual Lab is a modern learning method based on the Learning Management System (LMS) that provides students with more dynamic and customized educational materials for practical learning. The Virtual Lab UNITAMA is the development of a practical learning method designed and adapted to the needs of the Analysis and Information System Design course based on the IDUKA Information System, utilizing web-based IT technology that allows learning to take place remotely, not limited to the classroom and specific hours. The model of collaboration between teachers, students, and IDUKA in the Analysis and Information System Design course is enabled by the rapid development of technology and information systems in the era of Industry 4.0, using e-learning/LMS systems that are integrated with Virtual Lab. The Link & Match policy between the education sector and IDUKA is expected to improve the competencies of graduates and align them with IDUKA's specific needs.

Rational Thinking on Accounting Firms' Assurance of Corporate Internal Control Reports

In the current corporate governance environment, the role of accounting firms in certifying internal control reports is increasingly emphasized. The internal control system of a company is crucial for risk management and the quality of information disclosure. It not only encompasses the definition and composition of the internal control system but also includes the principles and objectives for achieving corporate goals. Within this framework, the certification work of accounting firms is particularly important, as it not only verifies the effectiveness of internal controls but also plays a crucial role in maintaining market order and protecting investor interests. However, accounting firms face numerous challenges and constraints in the process of certifying internal control reports. These challenges include the complexity of internal control systems, as well as issues related to maintaining independence and objectivity, and enhancing professional judgment. Rational analysis of these challenges and constraints is crucial for improving the quality and efficiency of certification work. To address these challenges, a series of strategies and suggestions have been proposed. Firstly, strengthening the independence and objectivity of accounting firms is fundamental, requiring firms to optimize their organizational structure and business processes accordingly. Secondly, enhancing the ability to exercise professional judgment is key, necessitating accountants to continually improve their professional knowledge and practical experience. Finally, developing effective strategies to address challenges, such as adopting advanced technological tools and methods, can significantly improve the accuracy and efficiency of certification work. In conclusion, accounting firms play an indispensable role in certifying internal control reports. By continuously improving certification methods and enhancing professional capabilities, not only can the quality of internal control reports be enhanced, but also contribute to the healthy development of the market. Despite facing challenges, rational analysis and effective strategies can ensure that accounting firms maximize their value in this process.

Digital technologies in the financial sector of Kazakhstan

Digital systems play an important role in the activities of various fields, including the tasks of the financial sector. Simultaneously with the innovative development of the banking system in the field of information technology, in order to further improve the processes of providing services, significant steps are being taken towards improving the quality of services provided, as well as in the organization of business processes of second-tier banks. The authors investigate the impact of large financial institutions on the level of digital technology development: Kaspi Bank and Freedom Bank. The object of the article is to study the principles and models of action on the basis of which these digital ecosystems work. The ways of their development and functioning in the activities of two commercial banks are being investigated. This research is relevant due to the fact that in the context of the introduction of new technologies, for example: digitalization, as well as, in general, the limits and boundaries of services offered by the largest market players are being overcome, which creates the potential to accelerate the development of a competitive and secure digital financial market of a new generation. In this article, the authors define the concept of the ecosystem of banks and analyze large Kazakhstani financial institutions based on their financial services. Based on the data analysis, conclusions are drawn and the main conclusion is proposed, which determines the main direction of development for the development of financial digital ecosystems. Currently, two types of ecosystems are actively developing in Kazakhstan. In the first of them, the bank is the core of the ecosystem of non-financial services, in which it acts as a settlement operator. In the second case, a large non-financial company begins to build its own ecosystem of lifestyle services and eventually thinks about creating its own settlement center. At the same time, the digital ecosystem is definitely not limited only to its own services, but also integrates with partner solutions. At the same time, the ecosystem assumes, first of all, the transformation of human resources, their involvement in the process.

Ranking of asset maintenance process KPIs using Fermatean fuzzy Delphi and Fermatean fuzzy ELECTRE method

The paper aims to present a hybrid model for measuring the performance of business processes in complex organizations based on the subjective decision-making of expert teams. The subject of the research is finding ways to measure, analyze and improve the key performance indicators (KPIs) process. Obtaining the values of KPIs, which reflect the real state of the process, creates a basis for their ranking, i.e. insight into KPIs that are extremely important for the process as well as KPIs that are of lesser importance, but as such are not excluded from consideration because they are necessary for the beginning, realization and completion of the process. The model was compiled through five phases and was tested through a case study in a real business organization, which deals with the maintenance of complex combat systems. The obtained results helped the management to take certain measures in order to improve the performance of the maintenance process. In the model, it is proposed to form two expert teams, which make assessments based on experience and express them in linguistic terms according to a predefined scale. Modeling of linguistic expressions is realized using intuitive fuzzy sets of a higher order, more precisely Fermatean fuzzy sets (FFS). Selecting KPIs, decomposing the process into sub-processes and assessing the relative importance of sub-processes is carried out by one team of experts, while another team carries out the assessment of KPIs at the level of each sub-process. Determining the relative importance of sub-processes is realized using the Delphi method extended to FFS while reaching a consensus. The measurement of process performance, i.e. the value of KPIs, is realized using Multi-Criteria Group Decision-Making (MCGDM), such as the ELECTRE method extended with FFS. The sensitivity analysis of the developed model is realized by uncertainty modeling with q-rung orthopair fuzzy sets.

РАЗВИТИЕ ЦИФРОВИЗАЦИИ В СЕЛЬСКИХ ТЕРРИТОРИЯХ В ПОСТКОВИДНЫЙ ПЕРИОД И ЕГО ВЛИЯНИЕ НА ЭКОНОМИКУ СЕЛЬСКОГО ХОЗЯЙСТВА

The coronavirus pandemic continues to pose serious challenges to agricultural production since 2020. Restrictions on trade in agricultural products affect marketing opportunities and the availability of operational resources. Seasonal labor is becoming scarce, and new consumption patterns and hygiene requirements pose new challenges for the industry. Restrictions imposed due to the coronavirus pandemic have led to an unprecedented market situation. In this work, to study the digital divide between rural and urban areas, the profile indicators of rural residents of the Russian Federation who did not have access to the Internet in 2019-2021 were analyzed. The research substantiated the service components of the digital potential of rural areas, which together will allow the development of information and communication technologies in rural areas and agricultural organizations, the skills of people who are participants in the digital transformation of processes in all spheres of rural life. Such service components include: 1) information and communication technologies and infrastructure; 2) digital management of business processes in an agricultural organization; 3) electronic digital business; 4) digital competence and literacy of rural residents and employees of agricultural organizations to assess the possibility of digital interaction with each other. A detailed analysis of trends in the digital gap in the use of the Internet through the construction of logit models made it possible to confirm the results obtained that in the absence of completed secondary education and work, the risk of a rural resident becoming one of those who do not use the Internet, that is, being in “digital isolation”, increases, and more significantly compared to other characteristics considered.

Reengineering of the organizational structure and business processes of investment and construction activities. Their place in the general system of corporate regulation

Reengineering of the organizational structure and business processes of investment and construction activities. Their place in the general system of corporate regulation

Data Analytics Skills: Is Accounting Curriculum Ready?

Data assets that become very vast, unstructured, and move in a fast pace as a result of the digitalization of organizational business processes have a substantial impact and may have implications for greater advantages from data analytics. This creates a need for modifications to accounting education. This study examines how data analytics is integrated into the accounting curriculum. Through an online survey of 238 accounting educators. The findings indicate a gap between the need and actual conditions incorporating data analytics capabilities into the curriculum, with a scarcity of resources with data analytic skills serving as the main cause. The findings have implications for all stakeholders involved in accounting education in Indonesia, encouraging them to collaborate to anticipate the potential effects of the Industry 4.0 revolution, particularly about the graduates’ data analytics skills and ability to make the best business decisions.

How digital transformation impact firm performance? The unmet needs of Indian exporting firms

ABSTRACT The study argues on how digital technologies and digital transformation challenge exporting firms across the globe. To respond upon this challenge, present study attempts to solve multi-fold problems. The constructs that influence the digital transformation process are conceptualized. The empirical results of the study are based on 285 responses collected from export and international managers from Indian manufacturing exporting firms. The proposed hypotheses are tested by applying structural equation modelling (SEM). The results reveal that the technology, environment, ethics, and business process organization impact the ‘digital transformation adoption’, thereby increasing efficiency. The results confirm that the performance of exporting firms is correlated with advanced digital technologies, digital transformation capabilities, and strategic imperatives. The study offers critical decision variables and a complete transformation roadmap to exporting firms, especially those aspiring to digital transformation.

The impact of digitalization on the level of motivation of employees of a modern business organization

The article examines the issues of digitalization as an integral part of the development of modern business organizations; analyzes models explaining the causes and consequences of the impact of digital transformation on the labor activity of personnel. The attention is focused on the role of digitalization in the problem field of employee motivation, the necessity of developing recommendations for the introduction of digital technologies into the business processes of organizations is substantiated.

Perencanaan Strategis Sistem Informasi Sekolah Menengah Atas Menggunakan Ward Peppard

The implementation of the information system requires strategic planning in an organization so that the benefits of implementing an information system can be felt more optimally, this will be applied to high school schools in Jakarta. The problems faced by schools are quite diverse, starting with the management of school data to performance evaluations and the need for an integrated system for each division to support the organization's business processes. Strategic planning is made with targeted targets such as alignment of information systems in academic & non-academic processes and school data management, improving performance in infrastructure management, and increasing competitiveness by creating a website-based system for school promotion. Goals can be achieved by aligning the information system strategy with the organization's business strategy. To determine the information system strategy, the organization's current business strategy is needed. This information system strategic planning research was conducted using the Ward Peppard method. This method helps to be able to understand the organization more deeply before strategic planning is made. It includes SWOT analysis, Value Chain, PEST, Critical Success Factor, and Mcfarlan's Strategic Grid analysis in the form of strategy recommendations from the results of internal and external environmental analysis of school information systems, and application portfolios will be mapped to be applied to school organizations to achieve expected business goals

A Systematic Literature Review on IT Governance Mechanisms and Frameworks

Nowadays, it is not common to come across sectors that can work and succeed without using information technology (IT). IT has now become a part of organizations' management and strategic decision-making mechanisms. Therefore, organizations make serious investments to develop software and system infrastructures and transfer business processes to digital environments such as cloud technologies. So, they get business resilient while they gain opportunities of spreading their business activities to wide stakeholders and customers. Here it is essential to provide assurance that an organization evaluates, develops, implements, maintains, disposes of its IT systems and manages life cycle of all information and information technology systems properly on all physical and logical environments. However, the most important matter is that an organization’s objectives are met by the management practices of its information systems. While organizations carry out their digital transformation at a dizzying speed, organizations should be protected from material and moral damages such as loss of money, loss of commercial confidential information, loss of reputation by protecting the confidentiality, integrity and accessibility of the information assets they own and also comply with legal legislations such as the protection of personal data and intellectual property rights. In order to achieve this, organizations benefit from one or more frameworks, standards or directives that are suitable for their own structures and needs, separately or by integrating them. However, the most important point in this transformation process is the transition of organizations from IT management understanding to IT governance. In other words, IT has now become a part of the strategic decision-making mechanism by rising from the level of support tool to carry out business processes in organizations. When we search the academic literature, frameworks and standards, it is seen that the key elements of IT governance are structures, processes and relational mechanisms. If these three components are set up correctly and fit the organization, it can be assured that IT aligns with and supports the objectives of the organizations and that effective IT governance is achieved in every kind of organizations. In this research, databases such as Web of Science, IEEE, and SCOPUS are scanned and found articles are reviewed in order to make a literature review on IT Governance Mechanisms and Frameworks. Results are evaluated and discussed. By the way, suggestions for further studies were made and advanced researches were shed light on.

Unlocking Organizational Potential: Assessing the Impact of Technology through SmartPLS in Advancing Management Excellence

This study aims to explore the organizational potential in facing the impact of implementing Business Intelligence System (BIS) technology using Partial Least Squares Structural Equation Modeling (SmartPLS) as the analytical tool. We conducted research on several organizations that have adopted Business Intelligence (BIS) with the goal of enhancing managerial excellence. Data collection was carried out online, involving 150 respondents from 5 organizations in Indonesia, the majority of whom are already familiar with and have implemented BIS technology in their organizations. We evaluated the impact of this technology, particularly on organizational performance, decision-making processes, and business process optimization. This research not only synthesizes knowledge from relevant literature but also provides a holistic understanding of the impact of Business Intelligence System (BIS) technology, specifically through its success within an organizational context. The findings of this research are expected to offer a profound insight into how the adoption of BIS can transform organizational paradigms in managing information, deciding strategies, and improving operational efficiency.

СОВРЕМЕННЫЕ ПОДХОДЫ К ПОНЯТИЮ И ОЦЕНКЕ КОНКУРЕНТОСПОСОБНОСТИ ОРГАНИЗАЦИИ

The paper gives reasons for the relevance of the competitiveness concept development in organization through the modern realities and business conditions of enterprises. It is noted that there is a need to revise its assessment, taking into account the transformations in business processes in most organizations almost in all the areas of activity. The essence of the concept of competitiveness is characterized in the evolutionary development of approaches to methods for assessing it, which makes it possible to formulate recommendations regarding the possibility of ensuring and increasing it, while offering vectors for improving its constituent elements in order to optimize the business processes of the enterprise. The factors that influence ensuring competitiveness, both exogenous and endogenous, are identified. It is noted that nowadays there is no methodology that could be universal and determine the level of performance of organizations in the context of business activities in the terms of changes in global economic space.

РЕГИОНАЛЬНЫЕ ОСОБЕННОСТИ ЦИФРОВИЗАЦИИ В СУБЪЕКТАХ РОССИЙСКОЙ ФЕДЕРАЦИИ

Digitalization is a key factor in sustainable development and a guarantor of national security in the long term. The basis of digitalization is the introduction of digital technologies (DT) into the business practices, models and processes of organizations. Stimulating their implementation and use is one of the components of managing digital transformation at the federal and regional levels of government. The paper aims to study the interregional and intraregional features of digitalization of the constituent entities of the Russian Federation by analyzing the use of digital technologies in organizations of the constituent entities and federal districts of the Russian Federation, characterizing the 1st, 2nd and 3rd levels of development of the digital economy. The research hypothesis is that the digitalization of organizations in the Russian Federation is determined by regional affiliation. The methodological basis and research methods included, firstly, statistical methods – relative range indicators and correlation-regression analysis, time series analysis; secondly, multivariate comparisons and the distance method. The statistical base was made up of the data from the Federal State Statistics Service of the Russian Federation and static collections of the National Research University Higher School of Economics. The author's results include an analysis of the features of digital technologies that underlie the 1st, 2nd and 3rd levels of development of the digital economy, and the development of an integrated approach to the analysis of regional features of digitalization in the constituent entities of the Russian Federation. The research determined temporal trends and disproportions in the use of central heating in 8 federal districts of the Russian Federation according to the data for 2011–2022. A ranking rating of 85 constituent entities of the Russian Federation was carried out on the use of central heating in 2021 and a map of digitalization of the Russian Federation was constructed. It has been revealed that the use of DT in organizations of the Russian Federation is largely determined not by interregional, but by intraregional features. Hence, methodological support for digital transformation strategies of the constituent entities of the Russian Federation, the composition of priority areas and projects is of particular importance.

РАЗРАБОТКА ПРАКТИЧЕСКИХ РЕКОМЕНДАЦИЙ ПО ОРГАНИЗАЦИИ ДЕВЕЛОПЕРСКОЙ ДЕЯТЕЛЬНОСТИ В ПРОЦЕССЕ УПРАВЛЕНИЯ ПОРТФЕЛЕМ КОРПОРАТИВНОЙ НЕДВИЖИМОСТИ

This article provides practical recommendations for managing corporate development projects. The peculiarities of corporate development, the bureaucratic apparatus of corporations, as well as real estate as an asset create an atypical environment for the implementation of development activities. In practice, the vast majority of corporations use a process approach to carrying out activities. This article presents recommendations for organizing business processes when implementing corporate development projects. The recommendations were developed using the example of a project to create a technological hub of Sberbank PJSC in the city of Yekaterinburg. Also, when carrying out this type of activity in a corporate environment, it is necessary to create an appropriate organizational structure that can effectively exist in conditions of a high degree of territorial distribution and heterogeneity of the real estate portfolio.

Information Elaboration and Coopetition: Participation in the Replacement of Legacy Systems

Legacy information system (LIS) replacement pro-jects are increasingly complex. Consequently, they require cooperation to integrate different functional knowledge to support organizational business processes. However, cooperation on cross-functional LIS replacement project teams face inherent competition for scarce resources and conflicting functional interests. The common assertion is to reduce or eliminate this competition. We suggest that the potential benefits of competition complement the known benefits of cooperation. Thus, this study explores the extent to which different configurations of simultaneous competition and cooperation (i.e., coopetition) enhance decision-making processes in the context of LIS replacement. Information elaboration theory guides decision-making in the coopetition–performance relationship. We propose a model that relates different patterns of coopetition, based on a two continua approach, to three information elaboration techniques and their impact on system design quality. We test the model using a survey administered to 161 pairs of matched IT executives and managerial leaders knowledgeable about LIS replacement. Analysis indicates that cooperation-centric coopetition (strong cooperation with some competition) best enhances decision-making processes and improves system design quality.

PURPOSE AND TASKS OF BUSINESS PROCESSES IN INSURANCE ACTIVITY

Business processes directly affect the sale of insurance products and the provision of services in accordance with the terms of the contract. In the organization of business processes in insurance activities, it is necessary to take into account such factors as enriching the database of insurance products, studying the demand and supply in the market.

Developing the methodology for internal control of current assets in organizations of health resort industry

Subject. In organizations of health resort industry, current assets occupy a significant share in the balance-sheet total, which requires increased attention on the part of management and owners to the condition of these assets, their inflow, outflow, and consumption efficiency. Unified methodological approaches to continuous control over current assets optimize the amount of material resources consumed, thus reducing the cost of services provided by the sanatorium and health resort complex, and increasing the profitability of industry organizations. Objectives. The study aims to formulate an effective model of internal control over current assets for business entities of the sanatorium and health resort complex, considering the general digitalization of organization's business processes. Methods. We employ interviewing and observation, analytical, statistical, computational and graphical methods. Results. We determined that positive dynamics of the industry does not allow for building positive development forecasts due to a number of macroeconomic problems, as well as management, planning and economic, accounting and analytical, personnel and legal problems. Owners and management of the industry organizations face the challenge of searching for in-house reserves for effective business management and continuous control of inventory representing a significant share in the balance sheet currency. Conclusions. The offered methodology for internal control of current assets will ensure ongoing monitoring of business risks and financial stability of business entities in the industry.